TY - BOOK AU - Dubin,Jeffrey A TI - Causes and consequences of Income tax noncompliance SN - 9781489992147 AV - HV6344.U6 D83 2012 PY - 2012/// CY - New York PB - Springer KW - Income tax KW - United States KW - Taxpayer compliance KW - Tax evasion N1 - Includes bibliographical references (pages 279-280); Introduction -- The tax gap -- Recent patterns in IRS enforcement -- Economic Theory and the literature -- The Dubin Graetz Wilde model -- The data -- IRS criminal enforcement activities and taxpayer noncompliance -- IRS criminal investigation: measuring the marginal monetary effect of criminal investigation convictions -- Extensions the period 2002-2004 -- State income tax compliance -- Conclusions ER -